Putri, Devina Permata (2023) Analisis Break Even Point (BEP) Dan Margin Of Safety (MOS) Pada UMKM Wiji Kopi Kota Tegal. Diploma thesis, Politeknik Harapan Bersama.
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Abstract
MSMES Wiji Kopi is a coffee shop that serves several types of coffee drinks and food. The purpose of this study is to analyze financial reports for the fourth quarter of 2022 to take into account the break even point analysis. So that management knows how many units to produce or sell so that the company does not suffer losses. This type of research is descriptive with a quantitative approach. The data analysis method used in this study is the break even point and the margin of safety. Data collection techniques using interviews, observation, literature and on documentation. The results of this study indicate that the value of the BEP (Rp) is Rp. 96.111.800 with a BEP (unit) of 3.818 and an MOS of Rp. 3.150.943 with a percentage of 0.03%. By using break even point analysis and margin safety management, you can find out how many units you have to produce or sell so that the company does not suffer losses. Key Words: Break Event Point, Margin Of Safety, MSMES
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Akuntansi > Diploma III Akuntansi |
| Depositing User: | Devina Permata Putri |
| Date Deposited: | 19 Jun 2025 04:41 |
| Last Modified: | 19 Jun 2025 04:41 |
| URI: | http://eprints.poltektegal.ac.id/id/eprint/2488 |
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